摘要： 唐代的“别籍异财法”既包括正律中的相关律条，又有因时损益的令、诏、制、敕等。该法严“别籍”之律，宽“异财”之禁，唯父祖方可析财，未分则子孙不得私自处分家产、蓄有私财。唐行此法，原因有二：该法是王朝政治合法性的基础；承担着国家治理不可或缺的两项功能——赋役征收的基础，以及父祖养老、亲属救济等事项的保障。因此，唐代的“别籍异财法”体现了立法理想与社会现实的妥协与平衡，以维护“养其孝悌，均其贫富”的社会生活。制约该法执行的因素颇多，内因是人性之私，外因为赋役制度、官僚机会主义行径、地方习俗等。当时，该法在中原地区的执行效果较好，而在南方诸地则较差。官僚士大夫对该法的遵守颇好，而平民上户违法者颇多。在唐代前期和中期，该法的执行都较有成效；到了晚唐时期，该法已成为具文。

关键词: 别籍异财法, 唐代社会, 政治合法性, 国家治理

Abstract: The “Law of BieJiYiCai” of Tang dynasty was quite comprehensive, but why Tang government formulated such law contrary to human nature and social development? What are factors constraining the imple- mentation of the law? What is the law's execution effect? To explore these issues, not only historical research and analysis on relevant cases but also more research through structural functionalist approach are needed to dissect the functions of the law. This paper shows that this law is the basis of political legitimacy of Tang dynasty,and the law assumed two essential functions of governance, although egoism，taxation, local cus- toms, bureaucratic opportunistic behaviors, and other factors restricted the enforcement of “Law of BieJiYiCai”. The execution of this law was relatively effective in the early as well as the mid Tang dynasty, but by the later Tang, this law finally became a mere formality. In summary, the law embodies the ideals of leg- islation and social reality compromised and balanced, as a rational law.

Key words: "Law of BieJiYiCai”, The Society of Tang Dynasty, Political Legitimacy, National Governance